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For answer  A 

The road legislation DOES NOT provide an exception from wearing the seat belt for the drivers of cars during the execution of the maneuver of changing the direction of travel. However, it provides this exception for the drivers of cars during the execution of the maneuver of moving in reverse or who are waiting.

For answer  B 

The drivers of motor vehicles and agricultural or forestry tractors and the persons who occupy seats equipped by design with approved seat belts or safety devices must wear them during travel on public roads, regardless of whether they occupy the front or rear seats of the motor vehicle and regardless of whether they travel in the urban area or outside the urban area.

The drivers of motor vehicles having seats equipped by design with seat belts must inform the passengers about the legal obligation to wear them during travel on public roads.

Nevertheless, the road legislation provides certain exceptions from the obligation to wear the seat belt, among the exceptions being the persons who have a medical certificate in which the condition that contraindicates wearing the seat belt is mentioned, being exempted from this obligation.

For answer  C 

The drivers of cars who perform public passenger transport services, in taxi regime, are excepted from the obligation to wear the seat belt when they transport passengers. However, in answer C it is specified that they DO NOT transport passengers, in which case this answer cannot be correct.

The correct answer is: B

Recommendations:

The rules that must be respected when transporting children - Audio-Video Lesson -->  Obligations and prohibitions regarding the transport of children

The obligations and prohibitions of the drivers of vehicles during travel - Audio-Video Lesson --> Road Code - Obligations, prohibitions and aggressive driving

OUG* - Article 36

(1) The drivers of motor vehicles and agricultural or forestry tractors and the persons who occupy seats equipped by design with approved seat belts or safety devices must wear them during travel on public roads, except for the cases provided in the regulation.
(1^1) The drivers of motor vehicles having seats equipped by design with seat belts must inform the passengers about the legal obligation to wear them during travel on public roads.
(1^2) The drivers of motor vehicles having seats equipped by design with seat belts have the obligation to make sure that, during the driving of the vehicle, minors wear the seat belts or are transported only in approved child restraint systems, under the conditions provided by the regulation.
[...]

Regulation** - Article 97

[...]
(4) Are excepted from the obligation to wear the seat belt:
a) the drivers of cars during the execution of the maneuver of moving in reverse or who are waiting;
b) women in visible pregnancy state;
c) the drivers of cars who perform public passenger transport services, in taxi regime, when they transport passengers;
d) the persons who have a medical certificate in which the condition that contraindicates wearing the seat belt is mentioned;
e) the driving instructors, during the practical training of the persons who learn to drive a motor vehicle on public roads, or the examiner from the competent authority during the conduct of the practical tests of the exam for obtaining the driving license.
(5) The persons provided in paragraph (4) letter d) are obliged to have with them the medical certificate, in the content of which the validity period must be mentioned.
[...]

* OUG = GOVERNMENT EMERGENCY ORDINANCE no. 195 of December 12, 2002 updated (Road Code)
** Regulation = REGULATION for the implementation of OUG 195/2002 updated (Road Code Regulation)